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ZAVADIL v. COMMISSIONER OF INTERNAL REVENUE

No. 14-1053.

793 F.3d 866 (2015)

Larry ZAVADIL; Diane Zavadil, Petitioners-Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 16, 2015.

Attorney(s) appearing for the Case

Joshua Allen Dorothy , argued, Joseph Arthur Nilan , on the brief, Minneapolis, MN, for Petitioners-Appellants.

Curtis Clarence Pett , argued, Robert William Metzler , on the brief, Washington, DC, for Respondent-Appellee.

Before LOKEN, COLLOTON, and SHEPHERD, Circuit Judges.

Larry and Diane Zavadil and the Internal Revenue Service dispute the propriety of certain deductions that the Zavadils claimed on their personal tax returns in 2004 and 2005. The Service issued a notice of deficiency, and the dispute was aired in the United States Tax Court. The tax court ruled for the Zavadils in part and...

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